Government auditing standards

Continued part 1, part 2 of ebook "Principles of auditing: An introduction to international standards on auditing" provides readers with contents including: analytical procedures; substantive testing and evidence; completing the audit; audit reports and communication; overview of a group audit; corporate governance; governance and auditing in a public interest context;...

376p mocthanhdao0210 19-11-2023 6 3   Download

Part 1 of ebook "Auditing: A business risk approach (6th edition)" provides readers with contents including: auditing - integral to the economy; corporate governance, audit standards; understanding and meeting ethical expectations; audit risk and a client's business risk; audit evidence - a framework; internal control over financial reporting; performing an integrated audit; computerized systems - risks, controls, and opportunities; auditing for fraud;...

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The primary aim of this study is to determine the extent to which external auditors, in exercising their responsibilities under the Australian Auditing Standards, conduct additional audit work (proxied by audit fees) when audit clients have experienced known misappropriation of assets (MOA) fraud. The research is motivated by three key factors. The first being the mounting concerns by the Australian government and others in relation to audit quality.

249p runthenight04 02-02-2023 3 1   Download

This article mentionted all the international accounting standards, in order to orient the contents should be added, modified in the accounting standards which was issued and issue new accounting standards to meet with international accounting standards and in accordance with the conditions of Vietnam, including accounting standards on government grants and gives out information of government grants and at the same time, do the analyze the current regulations of Vietnam accounting system of government grants so that this article can provide recommendations for the guidance, specific additio...

14p huyetthienthan 23-11-2021 14 1   Download

The research also indicates that although information released by financial statement based on fair value is useful for investors’ decision making, it is not the only source of helpful information. Also, it is stated that information accuracy and financial market typical features are the two major difficulties in the application of fair value accounting into Vietnam context.

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Chapter 15 - Internal auditing. After studying this chapter you should be able to: understand the evolving nature of internal auditing; appreciate the professional standards developed for internal auditing; understand what internal auditors do in practice; gain an appreciation of the issues that may face the internal audit profession in the future; and appreciate the approaches to assessing risk management, control and governance processes.

15p tradaviahe19 29-03-2021 20 2   Download

Chapter 15 - Audit and assurance services in the public sector. In this chapter we will discuss: understand the evolving nature of internal auditing; appreciate the professional standards developed for internal auditing; understand what internal auditors do in practice; gain an appreciation of the issues that may face the internal audit profession in the future; and appreciate the approaches to assessing risk management, control and governance processes.

25p thuongdanguyetan04 18-04-2020 21 1   Download

The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a profound role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title property is vague and ambiguous.

8p chauchaungayxua2 09-01-2020 29 1   Download

In this chapter, students will be able to understand: understand the evolving nature of internal auditing; appreciate the professional standards developed for internal auditing; understand what internal auditors do in practice; gain an appreciation of the issues that may face the internal audit profession in the future; and appreciate the approaches to assessing risk management, control and governance processes.

15p shiwo_ding2 03-04-2019 25 0   Download

Chapter 16 - Auditing governments and not-for-profit organizations. In this chapter, the learning objectives are: Auditing government & not-for-profit vs. business , types of audits that governments conduct, standards of government audits, role of “yellow-book” in governmental auditing,…

37p shiwo_ding1 30-03-2019 34 2   Download

Chapter 11 - Auditing of governmental and not-for-profit organizations. After studying Chapter 11, you should be able to: Explain the essential elements of financial audits by independent CPAs; explain what is meant by GAGAS, the source of GAGAS, and why and how GAGAS are broader than GAAS; explain the types of audits performed under GAGAS, including financial audits, attestation engagements and performance audits.

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(bq) part 1 book "auditing" has contents: auditing - integral to the economy; corporate governance, audit standards; understanding and meeting ethical expectations; audit risk and a client's business risk; audit evidence - a framework; internal control over financial reporting; internal control over financial reporting,...and other contents.

404p bautroibinhyen30 15-06-2017 34 4   Download

(bq) part 1 book "auditing" has contents: the risk of fraud and mechanisms to address fraud - regulation, corporate governance, and audit quality; internal control over financial reporting - management’ s responsibilities and importance to the external auditors,... and other contents.

401p bautroibinhyen30 15-06-2017 45 5   Download

(bq) part 1 book "auditing - a risk based approach to conducting a quality audit" has contents: the risk of fraud and mechanisms to address fraud - regulation, corporate governance, and audit quality; professional liability and the need for quality auditor judgments and ethical decisions; professional auditing standards and the audit opinion formulation process, a framework for audit evidence,...and other contents.

401p bautroibinhyen27 11-05-2017 65 5   Download

Chapter 14 - Comparative international auditing and corporate governance. This chapter includes contents: Recent trends in international corporate governance, international diversity in external auditing, international harmonization of auditing standards, auditor liability and independence, role of audit committees, ethical issues involved in external auditing at the international level, internal auditing issues in an international context audit regulation.

39p nomoney2 10-02-2017 42 2   Download

Lecture Principles of auditing and other assurance services (15/e) - Chapter 20: Additional assurance services: Other information. This chapter described assurance services, focusing on those that are governed by Statements on Standards for Attestation Engagements.

12p nomoney2 10-02-2017 57 2   Download

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) in 1992 issued Internal Control – Integrated Framework to help businesses and other entities assess and enhance their internal control systems. Since that time the Framework has been recognized by executives, board members, regulators, standard setters, professional organizations and others as an appropriate comprehensive Framework for internal control. Also, changes have taken place in the financial reporting and related legal and regulatory environments.

0p hoadat_1990 12-07-2013 82 17   Download

A Anybody can call themselves an accountant, but a recognised qualification generally guarantees proper training, experience and professional standards. 5 Most accountants work in-house for companies or organisations in the private, public or voluntary sectors. Those employed by accountancy firms, on the other hand, usually specialise in \0 very specific areas, such as auditing, taxation, insolvency or forensic accounting. Naturally, each specialism has different training requirements.

97p haiduong_1 03-04-2013 662 134   Download

We conducted our audit of compliance in accordance with U.S. generally accepted auditing standards; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.

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The Evaluation Council’s decision on whether the institution passes the audit or must be subject to a re-audit is recorded at the end of the report. If the HEI is required to undergo a re-audit, the targets that are in essential need of development and will be subject to the re-audit are recorded in the report. The report is published in FINHEEC’s publication series in both paper and electronic format in the language specified in the audit agreement. The length of the report is approximately 50 pages.

219p tay_thi_le 19-02-2013 43 4   Download